Context: A homeowner passed away in 1999 and the house ownership was moved into a trust. At that time the house was worth ~120k. It is now worth ~400k. The beneficiaries are divided equally among 3 people (A, B, C). One of those people (A) has stayed in the house over two years since 1999. A, B and C are all in different tax brackets.
Goal: Person A to own the house exclusively. Person B and C be compensated for 1/3 the market value of the house each.
Question: What are the available ways to achieve the goal with the lowest tax implication to A, B and C? For example, could the trust sell the house to A and utilize the 250k 'home sale tax deduction'?